Challenge to a SCN Requires Lack of Jurisdiction or Insufficient Grounds

Amg Sports Vs Principal Additional Director General (Madras High Court)

In a significant legal battle, Amg Sports, a partnership firm, contested a customs seizure memorandum and subsequent show cause notice issued under the Customs Act, 1962.

The crux of the matter revolved around the validity of the show cause notice dated 30.10.2023, which alleged misdeclaration of imported sports goods by Amg Sports. The petitioner argued that the notice lacked jurisdiction, as it was issued by the Commissioner of Customs rather than the designated proper officer under Section 28 of the C

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